United States Tenth Circuit

A sentence for the filing of a false income tax return, arising from defendant's participation in certain fraudulent tax shelters, is reversed and remanded as the district court erroneously applied a presumption of reasonableness to a recommended advisory guidelines sentence, and the error was not harmless.

Appellate Information

• Decided 09/06/2007
• Published 09/07/2007

Judges

• SEYMOUR, Circuit Judge., Before HENRY, SEYMOUR, and GORSUCH, Circuit Judges.

Court

• United States Tenth Circuit

Counsel

• For Appellees:
  
• Raymond P. Moore, Federal Public Defender, and Lynn C. Hartfield, Assistant Federal Public Defender, Denver, CO, on the briefs for Defendant-Appellant., Troy A. Eid, United States Attorney, and Martha A. Paluch, Assistant United States Attorney, Denver, CO, on the brief for Plaintiff-Appellee.